Press and daily Dakotaian. (Yankton, Dakota Territory [S.D.]) 1880-1889, 1887-01-08

years is 1856. 0S5 81, the number being
1927 on PAT different accounts. The
for which these expenditures have
been made may be. summarized as
Indicated below, which includes con-
maintenance and all other
Agricultural college ct Breokings.. ..S AZ, $50. SO
Insane hospital az ......3. 128, 4s5. 10
Insane hos pital at YRnkton..... llO,748. 10
Normal school at Madison. 70. 725 .l6
Normal school at bpearhsh, general
Penitentiary at Observation-Disclosures. sa,s27. So
Pcnitentiary at Sioux Falls. .......... 77,uf8. 0I
for deaf mutes at Sioux Falla 3O,44l.08
School Of mines Rapid Oity ........... 1881. 04
University at Grand Forks......... 6O,9O0.U
University at Yermillion. .... ....... 4S,474.41
Public institutions, total (exclu-
nye Of the capitol). ........... $3.50. 995 s5
The territory has in the two years paid
$500, S72.2e for charities and charitable
institutions. $237, 971 SO for education
and educational institutions, and $780,
l8l,47 for criminals and penal institu-
lions. Among the items Tor criminals
not already enumerated are the follow
ing: Court expenses in unorganized
counties, $5.803, 80; salaries OF district
attorneys, $500; return OF fngitives
from justice, $9,24l. The warrants
drawn upon vouchers Of the capital COM
mission have amounted to $50, 500I8 o
none OF which have been paid. The ex-
pendisures for the last session OF the
exclusive of the amounts
paid by the general government for per
diem and mileage Of members, ETC., foot
mp ST., 217.7I. The total expenditures
for general territorial offices paid by the
territory, including salaries, contingent
expenses, maintenance, etc. have been
$$46, zoos 3 for the two years. Payments
On account of the militia have amounted
to $34 ,2I2.5l. The board of agriculture
has drawn S7,02l. "A. The board OF
health has drawn $2,S8I.67, Of which ST.
000.S5 was for snppressing the pleurO-
pneumonia in q herd of cattle in Oliver
county.
The total assessment Of the territory
for 1885 Amounted to $l0G, 9 $40 ena
in 8 8 TO $Iy2,542,7g3. The increase OF
1885 over the previous year was % per
cent, and Of 1886 Oyer 1856 nearly IS
per cent. The average total levy for
1885, for both ordinary revenue and
bond interest. was 3 mile, and in 1886 it
waH "a mills o decrease of 20 per cent.
and the levy for either year was less
than the statuary limit. which is 8 mills
for ordinary revenue alone, aad as mush
as may be necessary for bond interest.
Among the suggestions made by the
auditor, for changes in the revenue law,
the following may be mentioned: Pro.
viding for minute classification
and enumeration OF property as assess
ments. Requiring specification OF any
thing for which an exemption or de-
,duction IS claimed. Adoption of q ami
form pattern OF assessment blank8
throughout the territory, so that the
returns can be compared. Marking all
~ciasses OF intangible personal
property-such as credits, notes, stocks,
bonds, mortgages. judgments, liens, etc.,
taxable either where it may be created,
where it may be recorded il subject to
record, where it may be coIlectabIe,
where the tangible property to which
it refers may be taxed, or where il may
be deposited or kept. In regard to this
the auditor says: 1.-The universal
experience of officials connected with the
duties of assessment shows that a large
proportion OF the intangible property OF
any commonwealth altogether escapes,
Or, ii assessed OF ail, 1t Is listed at merely
nominal figures. Whatever will assist
in compelling the listing of such prop
erty for taxation ought to be done-for
every person who enjoys the protection
OF governments, for either himself or his
property. ought to contribute to the
expense thereof" The auditor further
suggests that the congressional per.
mission to tax national bank shares be ac-
cepted in terms 10 that the stock Of non
resident holders can be taxed in this
territory the same as that of resident
holders-otherwise it entirely escapes
being taxed anywhere. That grain in
elevators be taxed April lat instead OF
May lat. and that the elevator be made
liable for the tax. That railroad lands
sold conditicnally be taxed the same as
those sold Internationally. That meas
ures be enacted which can more surely
reach the large herds OF cattle on ranges.
and the large amounts OF property in
the mining regions of the territory. That
commission merchants shall list in their
own names the goods they may have on
commission, as veil as those which they
may buy. That there be more definite
expressions regarding exemptions for
tree planting. That any taxpayer may
secure attachment OF personal property
Oh hAo t0AOb mo uoRSiu Uy uklluR
before q justice Of the
peace, il the owner attempts to remove
it from the assessment district.
unless ne has real estate liable for his
personal taxes. That . CLAIM for per-
sonal taxes shall be superior to chattle
mortgage, the Same as . clam for land
taxes ID superior TO q real estate mortg-
ago. That steps be taken for Htraighten.
ing ont the accounts OF the territory
against q number OF COMMITTEES for claims
several years old. That the entire
revenue law have 2 complete and step
o~yerhauliDg, 81 as to secure
correction of conflicts, omissions and
ambiguties.
In 1885, seventy.six insurance com-
panies did business in the territory
through $3.50 agents, and In 1888 there
were eighty-fonr companies represented
BY 4.005 agents. The fees of the depart. |
ment for the two years were $12,364.2O,
the surplus Of which over expenses was
So. 949.35-as sgainst $35 in the previous
period--of which surplus $1,000 was
paid for clerk hire in the governors Of
fee, and 81. 949: 35 turned into the terri
torial treasury. The insurance taxes in /
1885 amounted to $8.159.56s and in 1886
to $28, 406.55.
Kenesaw Going West.
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